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TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter A

Subchapter A—Civil Actions by the United States

  • § 7401. Authorization
  • § 7402. Jurisdiction of district courts
  • § 7403. Action to enforce lien or to subject property to payment of tax
  • § 7404. Authority to bring civil action for estate taxes
  • § 7405. Action for recovery of erroneous refunds
  • § 7406. Disposition of judgments and moneys recovered
  • § 7407. Action to enjoin income tax return preparers
  • § 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
  • § 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
  • § 7410. Cross references

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